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Oswego City School District - Separation Payments (2021M-194)
… report - pdf] Audit Objective Determine whether Oswego City School District (District) officials calculated … Determine whether Oswego City School District District officials calculated separation …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/oswego-city-school-district-separation-payments-2021m-194City of Binghamton - Water System Cybersecurity (2018M-152)
… City officials adequately safeguarded electronic access to the water system. Key Findings City officials did not: Adequately safeguard the electronic access to the water system. Implement a formal process to stay updated … City officials adequately safeguarded electronic access to the water system …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-binghamton-water-system-cybersecurity-2018m-152Greenville Fire District – Investment Program (2023M-106)
… [read complete report – pdf] Audit Objective To determine whether Greenville Fire District (District) … earned. Officials did not: Develop investment procedures to convey management’s expectations for managing the … agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/greenville-fire-district-investment-program-2023m-106Somers Central School District – User Accounts and Software Updates (2021M-153)
… against unauthorized use, access and loss. Sensitive IT control weaknesses were communicated confidentially to … In addition, officials did not: Periodically review all network user accounts and permissions to determine whether they were appropriate or needed to be disabled. 58 network user accounts had unnecessary administrative …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/somers-central-school-district-user-accounts-and-software-updates-2021mCUNY Bulletin No. CU-846
… Local 924 Background: A Consent Determination was entered and filed on 07/23/2025 between the Comptroller of the City of New York and District 37, AFSCME, AFL-CIO, and its affiliated Local 924, New York City Laborers. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-846-city-university-new-york-cuny-ratification-bonus-paymentSelected Aspects of Discretionary Spending
… in New York State. Its two major programs are the Clean Water State Revolving Fund and the Drinking Water State Revolving Fund. These programs help … projects that prevent water pollution and provide safe drinking water. During the audit period, we identified …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spendingState Comptroller Thomas P. DiNapoli Statement on New York State Budget for SFY 2022-23
… high inflation. In addition, New Yorkers continue to grapple with the health, economic, and social impacts of the pandemic. "I am pleased to see the budget will provide tax relief and support to help middle-class New Yorkers and small businesses, boost …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-thomas-p-dinapoli-statement-new-york-state-budget-sfy-2022-23VII.2.B Payment Worksheet – VII. State Revenues and Appropriated Loan Receivables
… amount equals zero before the worksheet can be set to post. Accounting entries do not need to be manually created … the SFS Receivable Update process automatically and post the accounting entries to the cash and modified accrual …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2b-payment-worksheetXV.7 Budget Allocations – XV. End of Year
… Workflow are handled. Any unposted Budget Journal, Budget Transfer and/or InterUnit Budget Transfer will be deleted. Agency Workflow Administrators can …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv7-budget-allocationsTown of Cortlandville - Improving Private Property (2018M-219)
… Key Finding Town officials inappropriately spent $22,600 to improve and maintain a Board member’s property with … Key Recommendation Consider the legal implications of this arrangement and consult with the Town attorney as to … whether it may be appropriate to recoup the initial costs for improving the private property. District officials agreed …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-cortlandville-improving-private-property-2018m-219DiNapoli: Transparency Needed as NYC Moves Forward with Difficult Budget Choices
… in FY 2022, an increase of $7.4 billion from FY 2015. As a share of total funds, however, this spending has declined … as well as the state’s takeover of growth in the local share of Medicaid. The declining share has allowed the city to allocate funding for services …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-transparency-needed-nyc-moves-forward-difficult-budget-choicesXI.6.A Quick Contracting–Commodity, Printing, Miscellaneous Services and Equipment – XI. Procurement and Contract Management
… use the Quick Contract Boilerplate Agreement AC 3278-S and Contract Certification Form for Quick Contract … • The List of Preferred Source Offerings was checked, and the Preferred Source Guidelines were followed. • The … for offerings that meet the agency’s form, function and utility, where required. • The Method of Award was an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6a-quick-contracting-commodity-printing-miscellaneous-services-and-equipmentState Agencies Bulletin No. 331
… a New or Amended Child Support or Chapter 13 Bankruptcy order placed against his/her wages. An amended order page will be created when a change has been made on the … will list any employee that has a new Creditor Garnishment order placed against his/her wages (ex: State Tax, Student …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/331-new-reveal-reports-replace-garnishment-notification-lettersXI.1 Procurement and Contract Management Overview and Policies – XI. Procurement and Contract Management
… was first issued in 2011 to support implementation of the State Financial System SFS in 2012 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi1-procurement-contract-management-overview-policiesState Agencies Bulletin No. 1575
… as Supplemental Wages and the methods for withholding income taxes from Supplemental Wages Affected Employees All … Wages Background Supplemental Wage payments as well as income tax withholding methods to be applied to Supplemental … in: IRS Publication 15, Section 17 - How To Use the Income Tax Withholding Tables 26 Code of Federal Regulations …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1575-supplemental-wagesOpinion 2004-5
… FIRE INSURANCE TAXES -- Particular Uses (annuities for volunteer firefighters) INSURANCE LAW §§9104, 9105: Foreign … to purchase annuities for the benefit of members of a volunteer fire company. You ask whether foreign fire … to purchase annuities for the benefit of members of a volunteer fire company. The distribution and use of foreign …
https://www.osc.ny.gov/legal-opinions/opinion-2004-5Accounts Payable Advisory No. 52
… provide guidance to ensure that agencies receive the goods and services they ordered in the proper condition and in accordance with the terms and conditions of the purchase agreement. The agency must … provide guidance to ensure that agencies receive the goods and services they ordered in the proper condition and in …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/52-gfo-receiving-section-xi-a9Administration of the Contract With the Postgraduate Center for Mental Health (Follow-Up)
… Objective To determine the extent of implementation of the nine recommendations included in our initial audit … To determine the extent of implementation of the nine recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/administration-contract-postgraduate-center-mental-health-followUnified Court System Bulletin No. UCS-228
… Employees Association Bargaining Unit 87 Unrepresented Non-Judicial Employees Bargaining Unit 86, 88, CT Background … prevent making another payment) Retirement Information The Judicial Longevity Payment is not part of basic the annual … it is considered pensionable earnings. Tax Information The Judicial Longevity Payment is taxable income, will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-228-implementation-april-2016-state-new-york-unified-court-systemOpinion 88-27
Whether a village which has terminated its paid fire department is still obligated to pay a disabled village firefighter his full salary pursuant to General Municipal Law 207a
https://www.osc.ny.gov/legal-opinions/opinion-88-27